ACCA faces more embarrassment after Jason Parker, a senior partner at Parker Randall and council member, used the ICAEW's Pathways membership scheme to join the institute.

Five months ago Michael Markham, a council member, also joined the ICAEW through the scheme.

Pathways offers members of ACCA, CIMA and CIPFA the chance to join the ICAEW after meeting certain criteria and undertaking entrance studies.

Parker, a founder and CEO for Parker Randall International, joined ACCA's council in 2005. The institute's 2005 AGM document flagged his network of firms as 'the world's first and only world-wide organisation of independent professional accounting firms and business advisers, with many offices throughout the world founded and led by an ACCA member'.

Parker told Accountancy Age that he required ICAEW membership to serve Parker Randall's member firms based within territories of the Global Accounting Alliance, a collaborative network between major accounting institutes, including those based in Scotland, America, Canada, Australia and South Africa.

He said he was 'delighted' that the ICAEW treated ACCA's qualification as equivalent.

'I am proud to be a member of ACCA and serve on the council in order to promote the ACCA qualification, while at the same time being an ICAEW member,' said Parker.

'Both institutes are working together in order to promote good accounting and protect public interest and furthermore shape a profession worldwide.'

An ACCA spokesman said its members were free to join other organisations, while few had chosen to join the ICAEW. 'Many members around the world have dual memberships ¬ so they can be members of a global body in ACCA and also a national body. Each member is free to use their professional judgment and we note that a very small number have joined via the Pathways initiative,' said the spokesman.

An ICAEW spokeswoman said: ''We are delighted that another talented individual has joined the ICAEW through the Pathways scheme.'